Let’s Talk About Tax

Minnesota law gives property owners, tenants, and other parties with a real estate interest the right to challenge property tax assessments. Because property taxes often represent a significant operating expense, a successful appeal can produce meaningful tax savings — both immediately and over the long term. For multi‑tenant properties, lower assessments can also help reduce common area maintenance (CAM) charges, making spaces more attractive to and competitive for current and prospective tenants.

Who Can File a Property Tax Appeal?

A property tax appeal may be filed by anyone with a legal interest in the property, including:

• Property owners
• Investors
• Certain tenants with a financial interest

Appeals may be appropriate for several reasons, including:

• The assessed value is too high
• The property is misclassified
• The property qualifies for an exemption

Key Dates for Taxes Payable in 2026

Property tax appeals in Minnesota follow a strict statutory timeline. Important dates for property taxes payable in 2026 include:

• January 2, 2025 – Assessment date (value, classification, and exemption status are set)
• April 30, 2026 – Deadline to file a property tax petition
• May 15, 2026* – First-half property tax payment due
• August 1, 2026 – Mandatory disclosure deadline for income‑producing properties
• October 15, 2026* – Second-half property tax payment due

*Except in limited circumstances, property taxes must be paid on time to preserve the right to appeal.

How Does the Property Tax Appeal Process Work?

All Minnesota property tax appeals begin with the filing of a petition in the Minnesota Tax Court. The typical appeal process includes:

• Filing a property tax petition
• Having a property inspection by the assessor
• Engaging in informal and formal discovery
• Exchanging valuation evidence (e.g., appraisals)
• Pre‑trial and post‑trial filings, if necessary

Most property tax appeals take approximately 12 to 18 months to resolve. Due to the timing, multiple years can frequently be resolved at one time. While the vast majority of cases settle before trial, it is possible to go to trial if the parties are unable to reach a resolution.

Final Thoughts

Property tax appeals are technical, highly procedural, and require careful attention to statutory deadlines and disclosure obligations — particularly for income‑producing properties. With knowledgeable advisors and proper strategic planning, property tax appeals can create current and long‑term tax savings.

If you would like assistance in evaluating whether your property would be a good candidate for a property tax appeal, please don’t hesitate to reach out. For many properties, we are able to provide services on a contingent fee basis, meaning there may be no out of pocket attorney’s fees to file a property tax appeal.